2018 (3) TMI 974

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....MEMBER AND SHRI B. RAVICHANDRAN, TECHNICAL MEMBER Mr. V. Ganga Bai, Advocate, For the Appellant Mr. Chandra Mohan, Commissioner (AR), For the Respondent Per: S.S GARG  In all these appeals filed by the appellants, the issue involved is classification of semi-finished spectacle lenses and eligibility for exemption Notification providing for exemption to spectacle lens. Since the issue inv....

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....le lenses can be more appropriately classifiable under Chapter subheading 9001.90.90 of the Customs Tariff Schedule, as 'other' optical elements and denied the benefit of exemption contained under Notification No.06/2006-CE dated 1.3.2006, as the said benefit of exemption is available only to spectacle lenses and accordingly assessed the above said bill of entry. Aggrieved by the assessments in th....

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....ized to be two different and distinguished goods. He further submitted that the issue involved in the present case is no more res integra and has been settled by the Hon'ble apex court in favour of the appellants in their own case as reported in 2016 (335) ELT 584 (SC) wherein the Hon'ble the apex court disposed of the bunch of appeals by the appellants and has allowed the appeals of the appellant....

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.... reason that while fitting these lenses for a particular customer, i.e., before customizing according to the prescription, they were to be finished lenses. For the aforesaid reason, the goods could not be treated as 'semi-finished' and it could be appropriately described as 'to be finished spectacle lenses'. Therefore, such lenses would clearly be treated as spectacle lenses and were [xx] entitled....